https://www.taxtmi.com/article/detailed?id=184 The Rules create procedural channels for appeals and review under the Central Excise Act: appeals to the Commissioner (Appeals), Appellate Tribunal, applications to the High Court on questions of law, and revision to the Central Government. Specified forms (E.A.-1 to E.A.-8), copy and certification requirements, and signature rules under Rule 3(2) govern filing. Rule 5 restricts admission of new evidence before the Commissioner (Appeals) except in limited circumstances and requires written reasons and opportunity for the adjudicating authority to examine or rebut such evidence. Rule 12 prescribes qualifications for authorized representatives. en-us Sat, 04 Oct 2008 00:00:00 +0530 Mon, 06 Oct 2008 09:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=184 The Rules create procedural channels for appeals and review under the Central Excise Act: appeals to the Commissioner (Appeals), Appellate Tribunal, applications to the High Court on questions of law, and revision to the Central Government. Specified forms (E.A.-1 to E.A.-8), copy and certification requirements, and signature rules under Rule 3(2) govern filing. Rule 5 restricts admission of new evidence before the Commissioner (Appeals) except in limited circumstances and requires written reasons and opportunity for the adjudicating authority to examine or rebut such evidence. Rule 12 prescribes qualifications for authorized representatives. Articles Central Excise Sat, 04 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=184